120. An application under section 119 must be signed by all the employers in the group and submitted using the form containing all the elements required by this section, as made available by the Commission, in particular on its website.
All the employers in the group must apply, for the assessment year, to be considered as a single employer for the purposes of retrospective adjustment of the assessment for that year. They must state that they form a group within the meaning of section 118, designate one of their number to send a notice to the Commission under section 101 stating the limit for the assumption of costs, and designate a person to act as the contact person for the group with the Commission.
The application must be accompanied by the following documents:(1) a resolution from each employer in the group authorizing the application and designating one person to sign the application on the employer’s behalf;
(2) a resolution from the parent company or partnership authorizing the application submitted by its subsidiaries, if the parent company or partnership is not an employer;
(3) a resolution from the parent company or partnership or an affidavit by an officer of that company or partnership attesting to the composition of the group and to its control of its subsidiaries; the resolution or statement may not be dated prior to 1 August of the year preceding the assessment year and must attest to the composition and to the control on the date of the resolution or affidavit.
Decision 2010-11-18, s. 120; I.N. 2016-01-01 (NCCP).